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企业社会责任在属性上为适用于企业的伦理规范。在理论谱系中,对伦理规范正当性的解释分别有:自然主义、理性主义、功利主义与自由意志。这些学说以自然人为前提,对企业承担社会责任缺乏解释力。新近兴起的“利益相关者理论”外延不清,并有解构企业的隐忧。企业社会责任正当性的重建应综合既有理论,并借助商谈理论,在主体交往的语境中完成正当性的构建。
Corporate social responsibility is ethically applicable to the enterprise. In the pedigree of theory, the justifications for ethical norms are: naturalism, rationalism, utilitarianism and free will. These theories take the natural person as the premise, and lack the explanatory power to the enterprise to shoulder the social responsibility. The newly emerging “stakeholder theory ” is not clear, and deconstruction of business worries. The reconstruction of the legitimacy of corporate social responsibility should integrate the existing theories and make use of the theory of negotiation to complete the construction of legitimacy in the context of subject interaction.